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      <AccountantCompileOrReview>false</AccountantCompileOrReview>
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        <Explanation>THE INTENDED USE OF THE ENDOWMENT FUNDS IS FOR LAND PRESERVATION.</Explanation>
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        <Explanation>THE DRAFT FORM 990 IS REVIEWED BY THE PRESIDENT, THE BOARD CHAIR, AND THE BOARD TREASURER. THE DRAFT FORM 990 IS THEN EMAILED TO THE BOARD MEMBERS FOR REVIEW BEFORE IT IS FILED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>BOARD MEMBERS ARE REQUIRED TO COMPLETE ANNUAL CONFLICT OF INTEREST FORMS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ADDITIONAL INFORMATION</Identifier>
        <ReturnReference>FORM 990, PART VII</ReturnReference>
        <Explanation>THE PRESIDENT OF FLORIDA AUDUBON SOCIETY IS AN EMPLOYEE OF NATIONAL AUDUBON SOCIETY. HIS SALARY IS AN INKIND CONTRIBUTION TO FLORIDA AUDUBON SOCIETY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER CHANGES IN NET ASSETS EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5</ReturnReference>
        <Explanation>OTHER CHANGES CONSIST OF AN UNREALIZED LOSS ON SALE OF INVESTMENTS OF 35,015.</Explanation>
      </GeneralExplanation>
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</Return>